ISSN (Print) - 0012-9976 | ISSN (Online) - 2349-8846

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A Proposal for Reforming Corporation Tax

I S Gulati Amaresh Bagchi A tax system which taxes net profit provides a strong inducement to incur expenditures which are really not needed for business. Yet the consumption-inducing effect of profit taxation is seldom considered serious enough to outweigh its merits as an instrument of raising revenue.

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